{"id":100081,"date":"2017-11-17T10:18:32","date_gmt":"2017-11-17T09:18:32","guid":{"rendered":"http:\/\/gazdasagportal.hu\/?p=100081"},"modified":"2017-11-17T10:18:32","modified_gmt":"2017-11-17T09:18:32","slug":"adokalkulatort-inditott-az-ngm-a-vallalkozasok-szamara","status":"publish","type":"post","link":"https:\/\/gazdasagportal.hu\/index.php\/adokalkulatort-inditott-az-ngm-a-vallalkozasok-szamara\/","title":{"rendered":"Ad\u00f3kalkul\u00e1tort ind\u00edtott az NGM a v\u00e1llalkoz\u00e1sok sz\u00e1m\u00e1ra"},"content":{"rendered":"<p><strong>Az \u00e1tt\u00e9r\u00e9sre jogosult, foglalkoztatottal rendelkez\u0151 c\u00e9gek t\u00f6bb mint 80 sz\u00e1zal\u00e9ka jobban j\u00e1rhat, ha \u00e1t\u00e1ll a kisv\u00e1llalati ad\u00f3ra (kiva), a pr\u00f3basz\u00e1m\u00edt\u00e1sokhoz ez\u00e9rt a Nemzetgazdas\u00e1gi Miniszt\u00e9rium (NGM) ad\u00f3kalkul\u00e1tort ind\u00edtott.<\/strong><!--more--><\/p>\n<div class=\"ads-in-post1\"><div id=\"gazdasagportal.hu_fullbanner_wideboard\"><\/div>\r\n<\/div>\n<p>Az NGM p\u00e9nteki k\u00f6zlem\u00e9nye szerint a kiva alkalmaz\u00e1s\u00e1val t\u00f6bb t\u00edzezer c\u00e9g cs\u00f6kkentheti k\u00f6zterheit. A t\u00e1rca els\u0151sorban azoknak aj\u00e1nlja a kalkul\u00e1ci\u00f3t, akikn\u00e9l a b\u00e9rt\u00f6meg nagyobb a nyeres\u00e9gn\u00e9l, illetve akik a c\u00e9gben tartj\u00e1k a nyeres\u00e9g\u00fcket, mert &#8211; mint \u00edrt\u00e1k &#8211; a kiva szab\u00e1lyai szerint a visszaforgatott nyeres\u00e9get nem kell lead\u00f3zni. Hangs\u00falyozt\u00e1k, hogy v\u00e1ltani \u00e9v k\u00f6zben is lehet, de a 2017-es z\u00e1r\u00e1s miatt \u00e9v v\u00e9g\u00e9n egyszer\u0171bb az \u00e1t\u00e1ll\u00e1s.<br \/>\n<div class=\"ads-in-post2\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\nAz NGM arra sz\u00e1m\u00edt, hogy \u00e9v v\u00e9g\u00e9re a tavalyi dupl\u00e1j\u00e1ra n\u0151het a kisv\u00e1llalati ad\u00f3z\u00f3k sz\u00e1ma, j\u00f6v\u0151re pedig \u00fajabb c\u00e9gek v\u00e1laszthatj\u00e1k ezt az ad\u00f3z\u00e1si form\u00e1t, mivel annak m\u00e9rt\u00e9ke 13 sz\u00e1zal\u00e9kra m\u00e9rs\u00e9kl\u0151dik. Hozz\u00e1tett\u00e9k, hogy az 1 sz\u00e1zal\u00e9kpontos cs\u00f6kken\u00e9s 2 milli\u00e1rd forintot hagy a jelenleg \u00e9rintett 15 ezer v\u00e1llalkoz\u00e1sn\u00e1l.<br \/>\nA kiv\u00e1t a legfeljebb 50 f\u0151t alkalmaz\u00f3 v\u00e1llalkoz\u00e1sok v\u00e1laszthatj\u00e1k, amennyiben az el\u0151z\u0151 \u00e9vi bev\u00e9tel, illetve a m\u00e9rlegf\u0151\u00f6sszeg nem haladja meg az 500 milli\u00f3 forintot. Megfizet\u00e9s\u00e9vel mentes\u00fclnek a t\u00e1rsas\u00e1gi ad\u00f3, a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 \u00e9s a szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s bevall\u00e1sa \u00e9s megfizet\u00e9se al\u00f3l &#8211; \u00e1ll a k\u00f6zlem\u00e9nyben.<br \/>\nA kalkul\u00e1tor a\u00a0<a title=\"Hely megnyit\u00e1sa\" href=\"http:\/\/www.kormany.hu\/hu\/nemzetgazdasagi-miniszterium\/parlamenti-allamtitkarsag\/hirek\/egy-szazalekponttal-csokken-a-kiva-adoja-jovore-a-valasztasban-segit-az-ngm-kiva-kalkulatora\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.kormany.hu\/hu\/nemzetgazdasagi-miniszterium\/parlamenti-allamtitkarsag\/hirek\/egy-szazalekponttal-csokken-a-kiva-adoja-jovore-a-valasztasban-segit-az-ngm-kiva-kalkulatora<\/a>\u00a0oldalon \u00e9rhet\u0151 el.<\/p>\n<p>&nbsp;<br \/>\n(MTI)<\/p><div id=\"gazda-575567019\" class=\"gazda-tartalomban gazda-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-layout-key=\"-6t+ed+2i-1n-4w\"\r\n     data-ad-client=\"ca-pub-1959107119989764\"\r\n     data-ad-slot=\"4008251320\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Az \u00e1tt\u00e9r\u00e9sre jogosult, foglalkoztatottal rendelkez\u0151 c\u00e9gek t\u00f6bb mint 80 sz\u00e1zal\u00e9ka jobban j\u00e1rhat, ha \u00e1t\u00e1ll a kisv\u00e1llalati ad\u00f3ra (kiva), a pr\u00f3basz\u00e1m\u00edt\u00e1sokhoz ez\u00e9rt a Nemzetgazdas\u00e1gi Miniszt\u00e9rium (NGM) ad\u00f3kalkul\u00e1tort ind\u00edtott.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[20,19],"tags":[],"_links":{"self":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/100081"}],"collection":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/comments?post=100081"}],"version-history":[{"count":1,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/100081\/revisions"}],"predecessor-version":[{"id":100082,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/posts\/100081\/revisions\/100082"}],"wp:attachment":[{"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/media?parent=100081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/categories?post=100081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gazdasagportal.hu\/index.php\/wp-json\/wp\/v2\/tags?post=100081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}